Posouzení investičního záměru na pořízení dlouhodobého hmotného majetku

Abstract

The aim of this bachelor's thesis is to assess the investment project using static and dynamic criteria as a basis for decisions on construction machineryacquisition. Part of the assessment is also an outline of operational effects resulting from the operation of similar construction machinery. The bachelor's thesis consists of a general introduction, three chapters, a conclusion and appendices. The first chapter is focused on theoretical knowledge in the field of investment decision-making, the basic concepts, processes and methods used in investment decision-making are explained. The next chapter presents the basic characteristics of the company, a factual description of the investment plan and sets out the requirements the investment project must meet. In the last, practical part, the evaluation of the investment plan is performedon the basis ofstatic and dynamic criteria, including comparison with the input requirements for the investment project. As a part of this chapter there is also a risksdetermination, analysis of their sensitivity and recommendations for their elimination. The conclusion of the bachelor's thesis is a summary of the whole work with recommendations for the projectimplementation, not only with regard to the evaluationresults, but alsowith the synergistic effects resulting from the operation of similar construction machinery in the company.